Detail "Planning" For Disability   Oleh:  Horowitz, Kenneth A. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 188 no. 3 (1999), page 61-68. Topik: PLANNING; planning; disability Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.9 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Ask any business owners if they would continue paying their own salary in the event they became sick or disabled and couldn't work, and the answer is likely to be a resounding "Yes." By doing so, however, a company could fall into a tax trap with serious consequences. A Under IRC sections 105 and 162, a business cannot deduct wages paid to a disabled employee. The key word is wages. IRC section 106 requires that a company pay wages only to employees who render services. However, a company can pay wages to disabled employees under a section 105 qualified sick - pay plan (QSPP), described below. Businesses that have not yet adopted such a plan may wish to do so before disaster strikes and they must sacrifice valuable tax deductions to pay disabled employees. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

Copyright © 2006, 2007 Unika Atma Jaya, all rights reserved